{
  "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-8",
  "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-8.json",
  "legislation": "uksi/1987/1427",
  "legislation_title": "The Value Added Tax (Cash Accounting) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Admission to the scheme",
  "text": "Where an authorised person becomes insolvent and ceases to trade, other than for the purpose of disposing of stocks and assets, he shall within two months account for tax on supplies made and received in the previous twelve months which have not otherwise been accounted for, subject to any adjustment for credit for input tax, and indicate the amount of such tax which is non-preferential.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1993/762",
      "affecting_title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993"
    },
    {
      "type": "amended",
      "affecting": "uksi/1993/3028",
      "affecting_title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1427/regulation/8",
    "retrieved_at": "2026-10-29T16:21:34.444065+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}